Sofa HSN Code

Understanding the HSN Code for Your Sofa

When you buy or sell a sofa, you might encounter terms like “HSN code” and “GST rate.” These aren’t just bureaucratic jargon; they are crucial for proper taxation and compliance. The Harmonized System of Nomenclature (HSN) is an internationally standardized system of names and numbers for classifying traded products. It helps in uniform classification of goods under the Goods and Services Tax (GST) regime in India.

For sofas, specifically, the HSN code helps categorize them for GST purposes. While a sofa itself is typically furniture, the data provided focuses on a very specific component: the sofa cover.

The Sofa HSN Code

Based on the information provided, a “Leather Sofa Cover” has a distinct HSN code:

• HSN Code: 42050020
• Description: Other Articles Of Leather Or Of Composition Leather – Other Articles Of Leather Or Of Composition Leather : Leather Sofa Cover
• GST Rate: 18%
• Effective Date: 15/11/2017

This classification falls under Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). This indicates that if you are dealing with leather sofa covers as separate articles, this is the HSN code and GST rate you need to apply.

Why Material Matters for HSN Classification

It is important to note that the HSN code often depends on the primary material of the product. In this case, “leather” is the key differentiator. A sofa made entirely of wood, or one with a fabric cover, would likely have a different HSN code falling under a different chapter, such as Chapter 94, which generally covers furniture.

Therefore, when you are looking to determine the HSN code for a sofa, consider:

• Is it a complete sofa unit? The HSN code will likely fall under a broader furniture category.
• Are you dealing with just the sofa cover? If it’s a leather sofa cover, then HSN 42050020 applies.

Always ensure you accurately identify the specific item you are dealing with (the full sofa or just a component like a cover) and its primary material to ensure correct HSN classification and GST compliance.

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